Vehicle History Help

Vehicle Registration Tax or VRT is a tax charged on new or imported used vehicles registered in Ireland.

It is a requirement that Vehicle Registration Tax (VRT) is paid at the time the vehicle is registered in the Republic of Ireland.

A vehicle registration number is issued with the vehicle at the same time as registration.

All vehicles imported into Ireland must be registered within 30 days of the date they first arrive, except in the following circumstances:

• Where a vehicle is kept by authorised motor traders
• Foreign registered vehicles brought into Ireland on a temporary basis for non-business purposes
• A foreign registered vehicle in exceptional circumstances related to a business driven by a resident. (PDF VRT Manual Part 2, Reliefs and Exemptions)

Our VRT Calculator automatically inputs multiple fields of data so you do not have to, saving you time and effort.

Ordinarily, you would be required by Revenue manually enter the following 13 fields of information as listed below.

Selecting or inputting details not matching your vehicle would also give you an incorrect calculation so there is a great advantage to our VRT Calculator.

A Revenue Statistical Code uniquely identifies a particular Make, Model, Version and Variant of a vehicle, with an individual OMSP determined by Revenue for that vehicle.

The Statistical Code allows you to automatically populate your vehicle details into their own calculator. Without this Stat Code, you must manually enter your vehicle details in the 'Vehicle Type' section of Revenues calculator.

VRT is calculated and charged based upon the Open Market Selling Price (OMSP) of the vehicle as determined by the Revenue Commissioners alone and no other third party.

There are multiple vehicle variables that are taken into consideration for the VRT calculation.

How accurate is the VRT calculator? Well, ultimately, it is the Revenue who has the final say on any VRT calculations as they are the official state body which has responsibility for all VRT calculations.

As such, any VRT calculations by a third party are estimates only and based on information available at the time of request and are an indication of payable VRT for the particular vehicle in question.

The final official VRT amount can only be calculated and actioned on by the VRT office. At times the Open Market Selling Price may change and a different amount may be payable, for example; if a different rate of CO2 emissions is applicable. Additional VRT may also be applied if the vehicle is fitted with chargeable enhancements and/or accessories.

Before any new vehicle is registered in the State, it must have a valid Certificate of Conformity (CoC). This has been a requirement for all new vehicles since 12 September, 2016.

The CoC contains all the pertinent manufacturer data connected with that vehicle. The information contained on the CoC must be entered on the Revenue computer system before a new vehicle can be registered. In effect, the CoC is a statement by the vehicle manufacturer that the vehicle conforms to European Union standards, including safety.

When you buy a new car from a motor dealer in Ireland, that dealer should register the car before delivering it to you, otherwise you must register the vehicle yourself. That means that you must get the CoC (or, for the categories below, the VIN) and other mandatory documentation from the seller. You should check in advance that the car seller has the correct documentation.

New vehicles in categories M and N: EUCARIS applies from 5 July 2026

Revenue is moving the Certificate of Conformity for new category M (passenger) and N (goods) vehicles onto EUCARIS, the European Vehicle and Driving Licence Information System. The manufacturer generates the e-CoC in the IVI version 2.0 format, signs it digitally and sends it through EUCARIS. Revenue then downloads it automatically using the vehicle's VIN.

In practice this means you no longer upload a file for these vehicles – you get the 17-character VIN from the seller and enter it through myAccount or ROS before your NCTS appointment.

• From 5 July 2026 – every new category M or N vehicle whose e-CoC exists in IVI 2.0 format must be registered through EUCARIS.
• Until 29 November 2026 – earlier e-CoC formats are still accepted, and a paper CoC may still be submitted through ROS.
• From 30 November 2026 – only IVI 2.0 e-CoCs delivered via EUCARIS are accepted.

The registration process for all other vehicles is unchanged.

All other new vehicles

You enter the e-CoC using your myAccount or through ROS. If it is provided in the correct XML format you may upload it – only the manufacturer can generate that XML, a PDF or Word file cannot be converted to it. Otherwise you can input the e-CoC manually. The e-CoC Procedures Guide will assist you. The e-CoC must be on the Revenue system before your NCTS appointment.

If you buy a used vehicle from a foreign jurisdiction, say from the UK, you are required to get documentation pertaining to the previous foreign registration from the seller. You should always check in advance that the seller has all the relevant and mandatory documentation related to the vehicle

The UK has specific requirements regarding the sale of vehicles, please see selling a vehicle here at the GOV.UK website.

The UK registration certificate is the V5C. Only the 'permanent export' section of it goes to the DVLA when the vehicle leaves the UK – it is essential that you get the rest of the V5C from the seller, because it is what registers the vehicle here. Failure to present the V5C at your NCTS appointment will lead to registration being refused.

All VRT related vehicle registration procedures are carried out by the NCTS (National Car Testing Service). That means that all used cars must be brought to your local NCT centre.

There are 5 categories of vehicles which are affected by VRT. The MyWheels.ie calculator mainly deals with VRT Category A which are generally regular passenger vehicles. The rate of VRT tax chargeable to these passenger cars are based on the CO2 emission levels of the vehicle at the time of its manufacture.

• A (EU Category M1, plus N1 vehicles with four or more seats where the passenger and cargo areas are in a single unit)
• B (EU Category N1 and motor caravans)
• C (EU Categories N2 and N3, plus buses M2 and M3)
• D (no EU equivalent) – ambulances, fire engines, refuse carts, sweeping machines and road construction machinery. No VRT is payable.
• M – motorcycles and e-mopeds, charged by engine size rather than CO2.

Since 20 May 2024, electric bikes that can exceed 25 km/h, have a power output above 250W, or can run without pedalling are classified as e-mopeds. They count as mechanically propelled vehicles and must be registered with Revenue under Category M, on the same terms as any other vehicle.

The types of vehicles that are included are typically:

VRT Category 'A' Passenger Vehicles (M1)

• Saloons
• Hatchbacks
• MPVs
• Jeeps
• Coupes
• Convertibles
• Minibuses

VRT Category A Rates Table

The VRT rate is calculated on the carbon dioxide emissions, plus the nitrogen oxide emissions. The CO2 component is the applicable rate multiplied by the Open Market Selling Price (OMSP); the NOx levy is calculated separately and then added to the CO2 value to produce the VRT due.

The CO2 element is based on WLTP CO2 data for new Category A vehicles (passenger cars and SUVs) and for vehicles previously registered using WLTP CO2 data. For used vehicles registering on an NEDC figure, Revenue converts it first:

• diesel vehicles = (NEDC CO2 figure × 1.1405) + 12.858
• other than diesel vehicles = (NEDC CO2 figure × 0.9227) + 34.554

The table below shows the VRT rates which apply since 1 January 2022 to vehicles based on the WLTP CO2 or the calculated CO2.

Each band is charged as the percentage of the OMSP or the cash amount shown, whichever is the greater, so the figure in the right-hand column is the least that band can cost.

VRT Category ‘B’ Vehicles (N1)

VRT Category B relates to light commercial vehicles, designed and constructed for the carriage of goods not exceeding 3.5 tonnes.

This Irish VRT vehicle category is equivalent to the European category N1 category and generally these vehicles have three seats or less. VRT Category B also includes motor caravans.

Since 1 July 2025 the Category B rate is calculated on the CO2 emissions, the CO2 component being the applicable rate multiplied by the OMSP. As with Category A it uses WLTP data for new Category B vehicles and for vehicles previously registered on WLTP; a used vehicle registering on an NEDC figure is converted first, but with different coefficients to Category A:

• diesel vehicles = (NEDC CO2 figure × 0.9498) + 41.539
• other than diesel vehicles = (NEDC CO2 figure × 1.0105) + 18.335

Some N1 vans are instead charged a flat €200 if they always had fewer than four seats and at any time a laden mass greater than 130% of the mass in service. Since 1 January 2025 the same €200 charge applies to some electric N1 vans on a 125% threshold.

Typical Category B vehicles are car and jeep derived vans with three seats or less, pick-ups, tippers and recovery vehicles. An N1 vehicle with four or more seats only qualifies when the passenger and cargo areas are in completely separate units, e.g. a crew cab on a double-cab base. If the seats and cargo area share a single unit, it is charged at the Category A rate even when a partition separates them.

Revenue's own VRT calculator cannot be used for models that have not been presented previously for valuation, nor for models that require special research to value – motor caravans, classic and collectable vehicles and certain prestige marques.

VRT Category ‘C’ Vehicles

Category C vehicles are charged a flat €200 and are not covered by the calculator. The category takes in:

• larger commercial vehicles (European category N2 and N3)
• agricultural tractors
• buses (European category M2 and M3)
• vehicles more than 30 years old at the time of registration

VRT Category ‘D’ and Category ‘M’ Vehicles

Category D vehicles pay no VRT at all: ambulances, refuse carts, sweeping machines, fire engines, road rollers, and vehicles used exclusively to transport road construction machinery.

Category M covers motorcycles and e-mopeds (European categories L1 to L7); e-mopeds are a subcategory of L1. The charge is based on the cubic capacity of the engine: €2 for each cc up to 350, then €1 for each cc after that. The amount is then reduced to take account of the age of the motorcycle:

Series production electric motorcycles, including e-mopeds, are exempt from VRT until 31 December 2026.

*Please note that some Makes / Models / CO2 Emissions of vehicles are not included.

You must book an appointment with the NCTS within 7 days of the vehicle arriving in the State, and complete the registration within 30 days of its arrival. VRT (and any other tax due on the vehicle) is paid at that appointment.

The National Car Testing Service NCTS administer all Vehicle Registration Tax on behalf of the Revenue Commissioners.

Miss the 30 days and additional VRT is charged on top of the total VRT due. It is calculated by multiplying the total VRT due by 0.1%, with a further 0.1% added for every day the vehicle is not registered, counted from the date of its first entry.

In certain cases, you may be exempt from Vehicle Registration Tax, such as when transferring residence to the Republic of Ireland from another State and you have been the owner of the vehicle for more than six months and can prove ownership.

After registration, you will then be issued with a vehicle registration number. With this number, you can then purchase number plates and pay your motor tax.

Since 1 January 2020 VRT has had a second component. The Nitrogen Oxide (NOx) charge is added to the CO2 amount to give the tax you actually pay:

Carbon dioxide charge + NOx charge = total VRT payable

It applies to all Category A vehicles registered after 31 December 2019, excluding electric vehicles but including hybrids. NOx is charged per milligramme per kilometre as recorded on the Certificate of Conformity (milligrammes per kilowatt hour for heavy duty vehicles). If your document shows grammes per kilometre, Revenue converts it at registration.

The charge is cumulative. A vehicle at 90 mg/km pays (40 × €5) + (40 × €15) + (10 × €25) = €1,050.

If satisfactory evidence of the NOx emissions cannot be provided, a flat maximum charge applies: €4,850 for diesel vehicles and €600 for all others. Revenue's own worked example of a 2015 1.9l diesel hatchback shows what that costs: a CO2 component of €2,102, a default NOx charge of €4,850, and a total VRT bill of €6,952.

Where to find it: the foreign registration certificate may carry it – on a UK V5C issued before April 2019 it is usually in box V3. Otherwise get the Certificate of Conformity from a main dealer or the manufacturer. Revenue will also accept written confirmation from the manufacturer or an appropriate statutory authority, case by case. For Japanese imports the figure comes from the Japanese Ministry of Land, Infrastructure, Transport and Tourism.

Series production passenger cars and commercial vehicles (VRT categories A and B) powered only by an electric motor and registered before 31 December 2026 qualify for relief from VRT of up to €5,000.

• OMSP up to €40,000 – relief of up to €5,000
• OMSP over €40,000 but under €50,000 – a reduced level of relief
• OMSP above €50,000 – reliefs have been removed

An electric vehicle with an OMSP of €30,000 is charged VRT at the lowest band, 7%, which is €2,100 – fully covered by the relief, so nothing is payable.

You do not apply for this. Revenue applies it automatically at registration, and the calculator already takes it into account. Electric vehicles also pay no NOx charge. Series production electric motorcycles are exempt from VRT until 31 December 2026.

After the vehicle is registered at the NCTS centre and you have received your registration number you can then get your number plates.

Registration plates must be displayed on the front and rear of the vehicle and clearly visible at all times.

Registration plates are not supplied by Revenue. Once they conform to the required standard, they can be bought from any source – including the NCTS centre on the day of your inspection. If you buy a new vehicle from a dealer in the State, the dealer supplies the plates.

There is a very specific format and size for the registration plates and it is illegal to display plates that do not comply with these standards. There is a fine of up to €5,000 if you display plates that do not meet the required standards.

You can also apply to Revenue to reserve a particular registration number for the current year, for €1,000. Applications go to the National VRT Service through MyEnquiries, on or after 1 November of the year before the vehicle is first registered, and the fee is refunded if the application is unsuccessful. Reserved numbers are not transferable.